Armenia VAT on B2C digital services; platform liabilities clarified
Armenia VAT on B2C digital services; platform liabilities clarified
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Non-resident e-services VAT obligations from January 2022; change to quarterly reporting; marketplaces must register The Caucasus state of Armenia implemented Value Added Tax on non-resident providers of digital services on 25 November 2021. This followed the EU 2015 digital services VAT model, requiring VAT to